TOJA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOJA
Largest movements
- Cash -€422
down €422 (-52.8%), from €800 to €378
mainly Trade debts (-€10,359) and Net result for the year (-€2,273)
- Other debts +€12,210
new in 2025: €12,210
- Trade debts -€10,359
no longer reported in 2025 (was €10,359)
- Profit (loss) carried forward -€2,273
down €2,273 (-1.5%), from -€155,248 to -€157,522
- Other operating charges -€9,149
down €9,149 (-97.0%), from €9,436 to €287
- Gross operating margin +€704
up €704 (+28.0%), from -€2,511 to -€1,806
- Financial charges +€30
up €30 (+20.0%), from €150 to €180
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,111 | €22,688 | -€422 | -1.8% |
| Fixed assets | 21/28 | €22,310 | €22,310 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,310 | €22,310 | = | 0.0% |
| Land and buildings | 22 | €22,310 | €22,310 | = | 0.0% |
| Current assets | 29/58 | €800 | €378 | -€422 | -52.8% |
| Cash at bank and in hand | 54/58 | €800 | €378 | -€422 | -52.8% |
| Total equity and liabilities | 10/49 | €23,111 | €22,688 | -€422 | -1.8% |
| Equity | 10/15 | €12,752 | €10,478 | -€2,273 | -17.8% |
| Contributions | 10/11 | €168,000 | €168,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,248 | -€157,522 | -€2,273 | -1.5% |
| Amounts payable | 17/49 | €10,359 | €12,210 | +€1,851 | +17.9% |
| Amounts payable within one year | 42/48 | €10,359 | €12,210 | +€1,851 | +17.9% |
| Trade debts | 44 | €10,359 | - | -€10,359 | |
| Suppliers | 440/4 | €10,359 | - | -€10,359 | |
| Other amounts payable | 47/48 | - | €12,210 | +€12,210 | |
| Other operating charges | 640/8 | €9,436 | €287 | -€9,149 | -97.0% |
| Gross operating margin | 9900 | -€2,511 | -€1,806 | +€704 | +28.0% |
| Operating profit (loss) | 9901 | -€11,946 | -€2,093 | +€9,853 | +82.5% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,096 | -€2,273 | +€9,823 | +81.2% |
| Profit (loss) for the period | 9904 | -€12,096 | -€2,273 | +€9,823 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,096 | -€2,273 | +€9,823 | +81.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.